Levy rates
The waste levy is applied to all waste that is disposed to landfill.
The various waste types are:
- General waste, including municipal solid waste, commercial and industrial waste, and construction and demolition waste.
- Category 1 regulated (or hazardous) waste.
- Category 2 regulated waste.
- Other wastes such as treated timber sawdust and shavings and earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register attract the general waste levy rate
- More information on Regulated Waste Classification, including a list of regulated wastes is available.
- The levy zone is divided into two areas:
- the metro zone—comprising of the 12 south-east Queensland local government areas
- the regional zone—made up of the remaining 27 local government areas in the current levy zone.
- Please refer to the table below for waste levy rates.
- View a summary of levy requirements for operators—in the levy zone or in the non-levy zone.
The two levy zones attract different rates and increase at different rates to reflect the differences between South East Queensland and regional areas in terms of waste volumes and opportunities for recycling and resource recovery.
- Rates in the metro zone increase annually by $10 per tonne, each year, until the general levy rate reaches $145 per tonne on 1 July 2027. All levy rates will then increase each year in line with the consumer price index.
- Rates in the regional zone increase in line with the consumer price index (CPI) each year.
| Type of waste | Levy area | 2021‑22 | 2022‑23 | 2023‑24 | 2024‑25 | 2025‑26 | 2026‑27 | 2027‑28 | 2028‑29 | 2029‑30 |
|---|---|---|---|---|---|---|---|---|---|---|
| General levy rate (i.e. other levyable waste) | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 | CPI increase | CPI increase |
| Regional | $85 | $88* | CPI increase | |||||||
| Treated timber sawdust and shavings | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 | CPI increase | CPI increase |
| Regional | $85 | $88* | CPI increase | |||||||
| Earth contaminated with a hazardous contaminant from land recorded on the environmental management register or contaminated land register | Metro | $85 | $95 | $105 | $115 | $125 | $135 | $145 | CPI increase | CPI increase |
| Regional | $85 | $88* | CPI increase | |||||||
| Regulated waste: Category 1 | Metro | $165 | $175 | $185 | $195 | $205 | $215 | $225 | CPI increase | CPI increase |
| Regional | $165 | $172* | CPI increase | |||||||
| Regulated waste: Category 2 | Metro | $115 | $125 | $135 | $145 | $155 | $165 | $175 | CPI increase | CPI increase |
| Regional | $115 | $119* | CPI increase | |||||||
GST is not applied to the waste levy when a landfill operator pays the waste levy to the Queensland Government.
GST is applied to the waste levy when a landfill operator charges their customers a fee to cover their levy liability.
* Calculated using the previous year’s levy rate and an indexation figure of 4.3%. The indexation figure is the percentage change in consumer price index for Brisbane from December Quarter 2020 to December Quarter 2021 as published by the Australian Bureau of Statistics.
The levy rate to be applied depends on which levy area the waste is generated in and which levy area it is disposed in. Please refer to the below table to understand how the levy rates are to be determined.
| Source of waste | Destination of waste | Applicable levy rate |
|---|---|---|
| Metro area | Metro area | Metro area levy rate |
| Regional area | Metro area levy rate | |
| Non-levy zone | Metro area levy rate | |
| Regional area | Metro area | Metro area levy rate |
| Regional area | Regional area levy rate | |
| Non-levy zone | Regional area levy rate | |
| Non-levy zone, which includes waste from other jurisdictions | Metro area | Metro area levy rate |
| Regional area | Regional area levy rate | |
| Non-levy zone | No levy |